VRA Motors: what changed
VRA Motors
Largest movements
- Cash +€72,276
up €72,276 (+69.6%), from €103,833 to €176,110
mainly Stocks and contracts (+€68,541) and Net result for the year (+€33,727)
- Stocks and contracts -€68,541
down €68,541 (-51.2%), from €133,904 to €65,363
- Tangible fixed assets -€28,839
down €28,839 (-41.9%), from €68,766 to €39,927
of which Furniture and vehicles: -€23,293
- Receivables within one year +€7,814
up €7,814 (+748%), from €1,045 to €8,859
of which Trade receivables: +€7,814
- Trade debts -€38,888
down €38,888 (-98.7%), from €39,402 to €514
- Reserves +€33,727
up €33,727 (+16.8%), from €200,369 to €234,096
- Other debts -€13,136
down €13,136 (-21.1%), from €62,374 to €49,238
- Tax, wage and social debts +€5,437
up €5,437 (+135%), from €4,026 to €9,463
- Current portion of long-term debt -€4,571
no longer reported in 2025 (was €4,571)
- Gross operating margin +€14,836
up €14,836 (+27.5%), from €54,044 to €68,880
- Taxes +€6,330
up €6,330 (+63.8%), from €9,921 to €16,251
- Depreciation +€841
up €841 (+5.2%), from €16,108 to €16,948
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €316,160 | €298,517 | -€17,642 | -5.6% |
| Fixed assets | 21/28 | €71,712 | €42,373 | -€29,339 | -40.9% |
| Intangible fixed assets | 21 | €2,891 | €2,391 | -€500 | -17.3% |
| Tangible fixed assets | 22/27 | €68,766 | €39,927 | -€28,839 | -41.9% |
| Plant, machinery and equipment | 23 | €5,201 | €3,540 | -€1,661 | -31.9% |
| Furniture and vehicles | 24 | €40,908 | €17,615 | -€23,293 | -56.9% |
| Other tangible fixed assets | 26 | €22,657 | €18,772 | -€3,885 | -17.1% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €244,448 | €256,145 | +€11,697 | +4.8% |
| Stocks and contracts in progress | 3 | €133,904 | €65,363 | -€68,541 | -51.2% |
| Stocks | 30/36 | €133,904 | €65,363 | -€68,541 | -51.2% |
| Amounts receivable within one year | 40/41 | €1,045 | €8,859 | +€7,814 | +748% |
| Trade receivables | 40 | €966 | €8,780 | +€7,814 | +809% |
| Other amounts receivable | 41 | €79 | €79 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,833 | €176,110 | +€72,276 | +69.6% |
| Deferred charges and accrued income | 490/1 | €5,666 | €5,814 | +€148 | +2.6% |
| Total equity and liabilities | 10/49 | €316,160 | €298,517 | -€17,642 | -5.6% |
| Equity | 10/15 | €202,369 | €236,096 | +€33,727 | +16.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200,369 | €234,096 | +€33,727 | +16.8% |
| Distributable reserves | 133 | €200,369 | €234,096 | +€33,727 | +16.8% |
| Amounts payable | 17/49 | €113,790 | €62,421 | -€51,369 | -45.1% |
| Amounts payable within one year | 42/48 | €113,790 | €62,421 | -€51,369 | -45.1% |
| Current portion of amounts payable after more than one year | 42 | €4,571 | - | -€4,571 | |
| Financial debts | 43 | €3,418 | €3,206 | -€212 | -6.2% |
| Credit institutions | 430/8 | €3,418 | €3,206 | -€212 | -6.2% |
| Trade debts | 44 | €39,402 | €514 | -€38,888 | -98.7% |
| Suppliers | 440/4 | €39,402 | €514 | -€38,888 | -98.7% |
| Taxes, remuneration and social security | 45 | €4,026 | €9,463 | +€5,437 | +135% |
| Taxes | 450/3 | €4,026 | €9,463 | +€5,437 | +135% |
| Other amounts payable | 47/48 | €62,374 | €49,238 | -€13,136 | -21.1% |
| Non-recurring operating income | 76A | €988 | €4,137 | +€3,149 | +319% |
| Remuneration, social security and pensions | 62 | - | €345 | +€345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,108 | €16,948 | +€841 | +5.2% |
| Other operating charges | 640/8 | €1,077 | €1,019 | -€58 | -5.4% |
| Gross operating margin | 9900 | €54,044 | €68,880 | +€14,836 | +27.5% |
| Operating profit (loss) | 9901 | €36,860 | €50,568 | +€13,708 | +37.2% |
| Financial income | 75/76B | €81 | €80 | -€1 | -1.6% |
| Recurring financial income | 75 | €81 | €80 | -€1 | -1.6% |
| Financial charges | 65/66B | €1,052 | €671 | -€382 | -36.3% |
| Recurring financial charges | 65 | €1,052 | €671 | -€382 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €35,889 | €49,978 | +€14,088 | +39.3% |
| Income taxes | 67/77 | €9,921 | €16,251 | +€6,330 | +63.8% |
| Profit (loss) for the period | 9904 | €25,968 | €33,727 | +€7,759 | +29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,968 | €33,727 | +€7,759 | +29.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.